Contents

Contents 2

Introduction 3

Financing: Types of Finance 5

Financing: Reserves, Provisions and Liabilities 23

The Preperation of Final Accounts for Limited Companies: Final Accounts for
Internal Use & Final Accounts for Publication 39

The Preperation of Final Accounts for Limited Companies: Manufacturing

Organisations 75

The Preperation of Final Accounts for Limited Companies: Cash Flow Statements 95

Financing: Accounting for Changes in Capital Structure 111

Analysis & Interpretation of Accounts 127

The Role of Accounting Standards: The Purposes of Accounting Standards &

Standards 149

Introduction

2 of 156 A2 Level Accounting

Introduction

Background

A new structure of assessment for A Level has been introduced, for first teaching from September
2008. Some of the changes include:

• The introduction of stretch and challenge (including the new A* grade at A2) – to ensure that
every young person has the opportunity to reach their full potential
• The reduction or removal of coursework components for many qualifications – to lessen the
volume of marking for teachers
• A reduction in the number of units for many qualifications – to lessen the amount of
assessment for learners
• Amendments to the content of specifications – to ensure that content is up-to-date and
relevant.

OCR has produced an overview document, which summarises the changes to Accounting. This
can be found at www.ocr.org.uk, along with the new specification.

In order to help you plan effectively for the implementation of the new specification OCR has
produced a Scheme of Work and Sample Lesson Plans for the A2 Level Accounting H411 Unit
F013. The Support Materials are contained within the booklet Support Materials A2 Level
Accounting H411: Unit F013.

http://www.ocr.org.uk/qualifications/asa_levelgceforfirstteachingin2008/accounting/documents.html
#Support_materials

These Support Materials are designed for guidance only and play a secondary role to the
Specification.

This booklet contains additional Support Materials designed to accompany and complement the
Unit F013 Scheme of Work. It contains the OCR examination questions referenced within the
Scheme of Work Unit together with relevant mark scheme extracts.

The Specification is the document on which assessment is based and specifies what content and
skills need to be covered in delivering the course. At all times, therefore, this Support Material
booklet should be read in conjunction with the Specification. If clarification on a particular point is
sought then that clarification should be found in the Specification itself.

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4 of 156 A2 Level Accounting
 Financing: Types of Finance

A2 Level Accounting 5 of 156

Financing: Types of Finance

F013 Specimen Bounty Question 3

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F013 Specimen Bounty Question 3 Mark scheme

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F013 Specimen Bounty Question 3 Mark scheme continued

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2505 Jan 2007 Ponting Question 3

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2505 Jan 2007 Ponting Question 3 Mark scheme

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Financing: Types of Finance

2505 Jan 2006 Spring Question 1

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2505 Jan 2006 Spring Question 1 continued

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2505 Jan 2006 Spring Question 1 Mark scheme

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2505 Jan 2005 Gwilliam Question 3

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2505 Jan 2005 Gwilliam Question 3 continued

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2505 Jan 2005 Gwilliam Question 3 Mark scheme

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2501 Jan 2002 Jan Kokes Question 3

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2501 Jan 2002 Jan Kokes Question 3 Mark scheme

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2505 Jan 2002 Jan Kokes Question 3 Mark scheme continued

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 Financing: Reserves, Provisions and
Liabilities

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Financing: Reserves, Provisions and
Liabilities

2505 Jun 2006 Darnell Question 2

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Liabilities

2505 Jun 2006 Darnell Question 2 continued

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Liabilities

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Liabilities

2505 Jun 2006 Darnell Question 2 Mark scheme continued

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Liabilities

2505 Jan 2005 Kimmitt Question 2

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Liabilities

2505 Jan 2005 Kimmitt Question 2 continued

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Liabilities

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Liabilities

2505 Jan 2005 Kimmitt Question 2 Mark scheme continued

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Liabilities

2505 Jun 2004 Gozzard Question 3

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Liabilities

2505 Jun 2004 Gozzard Question 3 Mark scheme

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Liabilities

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Liabilities

2505 Jun 2002 Pyle Question 2

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Liabilities

2505 Jun 2002 Pyle Question 2 continued

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Liabilities

2505 Jun 2002 Pyle Question 2 Mark scheme

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The Preparation of Final Accounts for Limited
Companies: Final Accounts for Internal Use
& Final Accounts for Publication

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Companies: Final Accounts for Internal Use
& Final Accounts for Publication

F013 Specimen Spice Question 1

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Companies: Final Accounts for Internal Use
& Final Accounts for Publication

F013 Specimen Spice Question 1 continued

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Companies: Final Accounts for Internal Use
& Final Accounts for Publication

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Companies: Final Accounts for Internal Use
& Final Accounts for Publication

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Companies: Final Accounts for Internal Use
& Final Accounts for Publication

2505 Jan 2007 Lusby Question 1

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Companies: Final Accounts for Internal Use
& Final Accounts for Publication

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Companies: Final Accounts for Internal Use
& Final Accounts for Publication

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Companies: Final Accounts for Internal Use
& Final Accounts for Publication

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Companies: Final Accounts for Internal Use
& Final Accounts for Publication

2505 Jan 2007 Agrawel Question 2

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Companies: Final Accounts for Internal Use
& Final Accounts for Publication

2505 Jan 2007 Agrawel Question 2 continued

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Companies: Final Accounts for Internal Use
& Final Accounts for Publication

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Companies: Final Accounts for Internal Use
& Final Accounts for Publication

2505 Jun 2006 Darnell Question 2

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Companies: Final Accounts for Internal Use
& Final Accounts for Publication

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Companies: Final Accounts for Internal Use
& Final Accounts for Publication

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Companies: Final Accounts for Internal Use
& Final Accounts for Publication

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Companies: Final Accounts for Internal Use
& Final Accounts for Publication

2505 Jan 2006 Spring Question 1

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Companies: Final Accounts for Internal Use
& Final Accounts for Publication

2505 Jan 2006 Spring Question 1 continued

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Companies: Final Accounts for Internal Use
& Final Accounts for Publication

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Companies: Final Accounts for Internal Use
& Final Accounts for Publication

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Companies: Final Accounts for Internal Use
& Final Accounts for Publication

2505 Jan 2006 Hilgerson Question 3

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Companies: Final Accounts for Internal Use
& Final Accounts for Publication

2505 Jan 2006 Hilgerson Question 3 Mark scheme

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Companies: Final Accounts for Internal Use
& Final Accounts for Publication

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Companies: Final Accounts for Internal Use
& Final Accounts for Publication

2505 Jun 2005 Woodman Question 2

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Companies: Final Accounts for Internal Use
& Final Accounts for Publication

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Companies: Final Accounts for Internal Use
& Final Accounts for Publication

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Companies: Final Accounts for Internal Use
& Final Accounts for Publication

2505 Jun 2004 Gozzard Question 3

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Companies: Final Accounts for Internal Use
& Final Accounts for Publication

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Companies: Final Accounts for Internal Use
& Final Accounts for Publication

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Companies: Final Accounts for Internal Use
& Final Accounts for Publication

2505 Jun 2003 Lightyear Question 1

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Companies: Final Accounts for Internal Use
& Final Accounts for Publication

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Companies: Final Accounts for Internal Use
& Final Accounts for Publication

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Companies: Final Accounts for Internal Use
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Companies: Final Accounts for Internal Use
& Final Accounts for Publication

2505 Jun 2002 Pyle Question 1

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Companies: Final Accounts for Internal Use
& Final Accounts for Publication

2505 Jun 2002 Pyle Question 1 continued

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Companies: Final Accounts for Internal Use
& Final Accounts for Publication

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Companies: Manufacturing Organisations

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Companies: Manufacturing Organisations

2505 Jun 2007 Bedford Question 1

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Companies: Manufacturing Organisations

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2505 Jun 2006 Proctor Question 3

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2505 Jun 2005 Wastling Question 3

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2505 Jan 2005 Gwilliam Question 3

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Companies: Manufacturing Organisations

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Companies: Manufacturing Organisations

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2505 Jan 2002 George Edwards Question 1

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Companies: Manufacturing Organisations

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Companies: Manufacturing Organisations

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2505 Jun 2007 Lister Question 2

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2505 Jun 2006 Kinghorn Question 1

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2505 Jan 2005 Kimmitt Question 2

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2505 Jun 2002 Sharma Question 2

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Structure

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Structure

F013 Specimen Bounty Question 3

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Structure

F013 Specimen Bounty Question 3 Mark scheme

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2505 Jan 2007 Ponting Question 3

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2505 Jan 2006 Hilgerson Question 3

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2505 Jun 2004 Strange Question 1

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2505 Jun 2003 Soundworks Question 2

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2505 Jun 2002 Anderson Question 3

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2505 Jun 2002 Anderson Question 3 Mark scheme

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F013 Specimen Rose Question 2

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F013 Specimen Rose Question 2 Mark scheme

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2505 Jun 2007 Crossan Question 2

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2505 Jan 2006 Hempinstall Question 2

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2505 Jun 2005 Scholey Question 1

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2505 Jun 2005 Woodman Question 2

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2505 Jan 2005 Marshall Question 1

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2505 Jun 2004 Pyne and Newbould Question 2

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2505 Jun 2003 Davey and Bod Question 3

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Purposes of Accounting Standards &
Standards

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Purposes of Accounting Standards &
Standards

F004 Specimen Larch Question 2

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Purposes of Accounting Standards &
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Purposes of Accounting Standards &
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2505 Jan 2007 Agrawel Question 2

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Purposes of Accounting Standards &
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